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ESTATE OF OWEN v. COMMISSIONER

Docket No. 13004-90.

104 T.C. 498 (1995)

ESTATE OF JACK BROWN OWEN, DECEASED, MARY ANN HEYEN, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 20, 1995.

Attorney(s) appearing for the Case

John T. Suter, for petitioner.

C. Glenn McLoughlin, for respondent.

CHABOT, Judge:

Respondent determined a deficiency in Federal estate tax and additions to tax under sections 6653(a)1 (negligence, etc.), 6653(b) (fraud), and 6660 (valuation understatement) against petitioner as follows:


                                                 Additions to tax

                       Sec.              Sec.             Sec...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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